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The politics of Australian tax reform beyond the national tax forum: context and challenges

Citation

Eccleston, R, The politics of Australian tax reform beyond the national tax forum: context and challenges, Australian Tax Forum, (2y) pp. 227-239. ISSN 0812-695X (2012) [Refereed Article]


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Copyright Statement

Copyright 2012 The Tax Institute

Official URL: http://www.taxinstitute.com.au/australian-tax-foru...

Abstract

This article provides an overview of the political and economic context in which the Tax Forum was held. While the Forum had unlikely beginnings in that it was a concession to secure tl1e parliamentary support of independent MP Rob Oakeshot, it can be argued that it did make a positive contribution to the tax reform process. Given the growing constraints on the political capacity of Australian governments the viability of tax reform increasingly depends on building broad-based community support. In these terms it can be argued that Forum provided a valuable opportunity to discuss reform options and gauge the level of political support for reform proposals outside the increasingly adversarial arena of party politics. The Forum may have provided an opportunity for key stakeholders to establish some common ground in relation to tax reform, but given the formidable political barriers to reform the article concludes by assessing the need for fundamental reform of the tax policy process.

Item Details

Item Type:Refereed Article
Research Division:Studies in Human Society
Research Group:Policy and Administration
Research Field:Public Policy
Objective Division:Law, Politics and Community Services
Objective Group:Government and Politics
Objective Field:Political Systems
Author:Eccleston, R (Professor Richard Eccleston)
ID Code:78543
Year Published:2012
Deposited By:Government
Deposited On:2012-07-05
Last Modified:2014-12-04
Downloads:5 View Download Statistics

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